1. Regulations
  2. title 18
  3. chapter I
  4. part 367
  5. subpart H
  6. subjgrp 46
  7. § 367.4101

View all text of Subjgrp 46 [§ 367.4000 - § 367.4320]

§ 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.

AUTHORITY: 15 U.S.C. 717

SOURCE: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

CITE AS: 18 CFR 367.4101